Thursday, 20 June 2013

Questions (64)

Michael McGrath

Question:

64. Deputy Michael McGrath asked the Minister for Finance if the State pension payment to a person and their spouse (details supplied) in County Cork is being correctly treated from an income taxation point of view; if the pension income should be treated as separate income for each spouse; and if he will make a statement on the matter. [29759/13]

View answer

Written answers (Question to Finance)

I am advised by the Revenue Commissioners that the payment in question is being treated correctly from an Income Tax perspective. The payment referred to is a combination of the State Contributory Pension (Personal Rate) amounting to €230.30 and a sum of €206.30, being the increase for a qualified dependent spouse. The Department of Social Protection (DSP) makes both payments to the individual, in receipt of the State Contributory Pension, and the individual alone is solely assessable to tax on this payment. The spouse in this situation is not in receipt of pension income from the DSP in their own right and therefore, is not subject to tax.